"Notice 2014-1 confirms that a same-sex married couple (married as of the last day of the taxable year) is subject to the joint deduction limit for contributions made to an HSA where either spouse elects family coverage under a high deductible health plan.... If the contributions already exceed $6,450, the excess may be distributed from the HSAs of one or both spouses no later than the tax return filing deadline for the spouses. Any excess that remains undistributed as of such date will be subject to excise taxes under the Code."  MORE >>